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並前往https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/661467/Taxing_gains_made_by_non-residents_on_UK_immovable_property_-_consultation.pdf

Taxing gains made by non-residents on UK immovable property

specifically in respect of UK immovable property: capital gains tax on ATED- related2 gains, and Non-Resident Capital Gains Tax (NRCGT).

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